CLA-2-61:OT:RR:NC:N1:361
Angie McDaniel
Sugartown Worldwide, LLC
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of a woman’s reversible tank top from Taiwan
Dear Ms. McDaniel:
In your letter dated August 12, 2024, you requested a tariff classification ruling. As requested, your sample is being returned.
Style 018085 is a woman’s reversible tank top composed of 80 percent nylon and 20 percent spandex knit fabric. The sleeveless garment features a racer back style with a scooped front neckline, oversized armholes, shoulder straps that measure 1¼ inch wide, a heat seal logo at the front left above the hem, a rear neckline that falls below the nape of the neck, and a hemmed bottom with a slightly curved front panel. The garment extends from the shoulders to below the waist.
The applicable subheading for style 018085 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The rate of duty will be 32 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division